Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC reversed trial court's acquittal in dishonoured cheque case under Section 138 Negotiable Instruments Act. Trial court erroneously found no legally enforceable debt existed and demand notice was improperly served. HC held trial court's doubts about complainant's account book authenticity insufficient to rebut statutory presumption, noting accused's failure to adequately challenge presumptions during cross-examination. Regarding service, complainant proved delivery through acknowledgment card signed by accused's wife at correct address, which accused never disputed. HC found trial court's findings perverse and legally unsustainable. Accused convicted under Section 138, sentenced to Rs. 4,50,000 fine within 60 days, defaulting to six months simple imprisonment. Appeal allowed.
HC reversed trial court's acquittal in dishonoured cheque case under Section 138 Negotiable Instruments Act. Trial court erroneously found no legally enforceable debt existed and demand notice was improperly served. HC held trial court's doubts about complainant's account book authenticity insufficient to rebut statutory presumption, noting accused's failure to adequately challenge presumptions during cross-examination. Regarding service, complainant proved delivery through acknowledgment card signed by accused's wife at correct address, which accused never disputed. HC found trial court's findings perverse and legally unsustainable. Accused convicted under Section 138, sentenced to Rs. 4,50,000 fine within 60 days, defaulting to six months simple imprisonment. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
